Solar cell and method for manufacturing the same

Provided are a solar cell and a method for manufacturing the same, and more particularly, a solar cell for forming a selective emitter structure and a surface texture using dry plasma etching at the same time, and a method for manufacturing the same. The solar cell includes a silicon semiconductor substrate; an emitter doping layer having a surface, which is textured by a texturing process on an upper portion of the silicon semiconductor substrate and selectively doped; an anti-reflective film layer formed on a front of the substrate; a front electrode accessing to the emitter doping layer by penetrating the anti-reflective film layer; and a rear electrode accessing to a rear of the silicon semiconductor substrate.